Sales Tax is imposed on the gross receipts derived from both retail sales of tangible personal property, digital property, and sales of certain services in Kentucky.

​Use Tax is imposed on the purchase price of tangible personal property, digital property purchased for storage, use or other consumption in Kentucky. The use tax is a "back stop" for sales tax and generally applies to property purchased outside the state for storage, use or consumption within the state.

The Kentucky Sales & Use Tax returns (forms 51A102, 51A102E, 51A103, 51A103E, and 51A113) are not available online or by fax.

The forms are scannable forms for processing purposes. Failure to use the original forms delays processing, could lead to transposition errors and may cause your return to be considered late. If the original is lost, please call
(502) 564-5170, or visit one of the Department of Revenue's
field offices​ for replacement.​​

Tax Type

Tax Year

Supplementary Schedules

​Remote Retailers

HB 487, effective July 1, 2018, requires remote retailers with 200 or more sales into the state or $100,000 or more in gross receipts from sales into the state to register and collect Kentucky sales and use tax. The transaction and gross receipts thresholds are based on the previous or current calendar year sales. These thresholds are the same as confirmed in the Wayfair US Supreme Court decision. DOR recognizes there may be some planning and preparatory steps remote retailers may need to address before collections begin. However, retailers whose only obligation to collect Kentucky sales and use tax relates to this law change should begin a good faith effort to come into compliance with these new reporting requirements as soon as practicable.

Affected retailers should be registered and collecting Kentucky sales and use tax by October 1, 2018. If there are concerns about complying with this timeframe, please contact DOR directly for further assistanceat KRC.WebResponseSalesTax@ky.gov.

Streamlined Sales Tax

The Streamlined Sales Tax Agreement i​s a compact of state joining together to give common definitions and rules for Sales and Use Taxes across the participating states.

​​​Disaster Assistance through Sales Tax Refunds on Building Materials

There is an option to file refund requests for sales and use tax paid on building materials purchased for the purpose of repairing or replacing a building damaged or destroyed by a disaster within a declared federal disaster area in Kentucky. There are no areas open for refund claims at this time.

The deadline for filing sales tax refund claims is within three years from the date the area is declared a disaster.

To assist communities with rebuilding efforts, there is a provision within Kentucky's tax code that provides an opportunity for a refund of sales and use tax paid for building materials permanently installed in the repair or replacement of buildings damaged in counties covered under a federal disaster relief declaration (KRS 139.519).